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The Relationship between General Health, Spiritual Intelligence and Auditor's Locus of Control with audit Quality and Appropriate Modeling
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Roghaieh Hassanpour Labeshka   , Mohammad Reza Pourali * , Iraj Shakerinia , Mahmoud Samadi Largani |
| Islamic Azad University Chalous |
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Abstract: (519 Views) |
The aim of the current research is to examine the relationship between public health, spiritual intelligence and auditors' locus of control with audit quality and to provide a suitable model among auditors who are members of the Certified Public Accountants Society of Iran, working in auditing institutions located in Tehran. Collecting the required information was done by selecting 182 people from the target community as a sample. Structural equation modeling (SEM) and Smart PLS3 software were used for analysis. The results of the analysis showed that the general health of auditors based on the dimensions of physical symptoms, anxiety symptoms, the relationship between social functioning and depression symptoms has a positive and significant relationship with audit quality. The level of spiritual intelligence of auditors based on the dimensions of critical existential thinking, construction of personal meaning, transcendental awareness, and expansion of the quality of consciousness has a positive and significant relationship with audit quality. The level of spiritual intelligence of auditors based on the dimensions of critical existential thinking, construction of personal meaning, transcendental awareness, and expansion of the quality of consciousness has a positive and significant relationship with audit quality. Auditors' control location has a positive and significant relationship with audit quality based on internal and external control location dimensions.
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Article number: 14 |
| Keywords: Audit Quality, Auditor's Locus of Control, General Health, Spiritual Intelligence |
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Full-Text [PDF 732 kb]
(111 Downloads)
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Type of Study: Research |
Subject:
Auditing
Received: 2023/01/23 | Accepted: 2023/04/15 | Published: 2023/12/22
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